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Barbara_Lenarcik_MDDP

Barbara Lenarcik

Business Development & Marketing Communications

Tel.: +48 510 915 615

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dorota_ch_dziekanska

Dorota Chruściel-Dziekańska

Communications Practice Leader

Tel.: +48 500 127 570

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Restructuring unveiled: a global take on restructuring from TP perspective
International groups often undergo business restructuring. If done between related parties, it must comply with the arm’s length principle. We understand that each restructuring can have its unique characteristics, which complicates the verification of its market nature. Additionally,...
Changes in property tax 2025: definition of structure and building and other key issues
Should it be inferred from the draft that the concept of a structure takes precedence over the definition of a building? The intention of the drafters was to resolve disputes in the “structure or building” area. It is relatively clear to indicate that the precedence of the definition...
Transfer pricing can help grow your business internationally
The latest edition of Santander Trade Barometer reveals that nearly a third (28%) of UK domestic businesses are planning global expansion within the next three years, marking the highest level in two years. Additionally, 56% of businesses in the US, 39% in Spain, and 38% in Poland...
VAT in the catering industry - an important Supreme Administrative Court resolution
8% or 5% VAT rate in catering? On Monday 24 June this year the Supreme Administrative Court (NSA) passed an important resolution (ref. I FPS 1/24) related to the application of VAT rates in the catering industry. Although the resolution relates to the legal situation prior to 2020,...
Greater tax certainty for investors in Poland
Greater tax certainty for investors in Poland Poland has been an attractive place for foreign direct investment for years. It has become one of the main locations for outsourcing financial functions for corporations around the world. And its location between the East and the West,...
Assignment of rights under development agreement with 23% VAT
On 24 June 2024, the Supreme Administrative Court (hereinafter: NSA), in a judgment by seven judges [1], decided that the assignment of rights from a developer agreement constitutes a service subject to 23% VAT and, therefore, the reduced 8% VAT rate applicable to the supply of a...
Brexit has made us busy. Why?
Brexit has made us busy. Why?   While it may have been sold by some as a way of cutting red tape, Britain’s exit from the single market has presented numerous new rules for exports and imports.   This has led to an increased demand for lawyers and customs agents to help confused businesses...
Transfer pricing adjustments: global challenge, national responsibilities
Transfer pricing adjustments (TP adjustments) are a complex and wide-ranging topic and their correct accounting is crucial. It is important to consider the perspective of both parties to the transaction before making adjustments. Why are they so important? Eliminating tax return...
Concerning draft of real estate tax changes
Concerning draft of real estate tax changes   On 17 June 2024, the long-awaited draft of amendments to the real estate tax regarding the definitions of a structure and a building appeared, which are to take effect from 2025.   The changes are necessitated by rulings of the Constitutional...
International settlement - global and local perspective of TP - what to keep in mind?
The main principle of the game is the same International groups can manage the topic of transfer pricing in two ways – centrally and locally. Regardless of the choice of approach, the basic principle of transfer pricing remains the same. We are talking about the arm’s...
VAT IN THE DIGITAL AGE MODERN AND DIGITAL VAT OR "NEW DEFINITIVE REGIME" conference
VAT IN THE DIGITAL AGE – MODERN AND DIGITAL VAT OR “NEW DEFINITIVE REGIME” CONFERENCE 12th- 13th September 2024 Free Sign in We would like to invite you to a conference organised by the SGH Warsaw School of Economics on ‘VAT in the Digital Age – modern and...
Heating up the dispute over VAT on illegal consumption of energy
Although it has been the accepted position in Poland for many years that illegal consumption  of energy or heat is not a VAT-taxable activity because the charges levied on illegal  consumers is of a compensatory nature, this position was recently overturned by the Supreme Administrative...
DAC7 - new reporting obligations for digital platforms
DAC7 – new reporting obligations for digital platforms On 6 June 2024, the Senate, without any changes, sent the text of the Act amending the Act on exchange of tax information with other countries and certain other acts to the President for his signature. The amendment implements...
Early contract termination not always subject to VAT
In a judgment of 17 May 2024 (ref. I FSK 1240/20), the Supreme Administrative Court (NSA) ruled that fees charged in the event of termination of a contract due to the client’s fault perform a compensation function and are not subject to VAT. The NSA justified the above position...
The new release of the ViDA project and an invoice in a specific format as a substantive condition for input VAT deduction?
ViDA – status of the project The negotiations on the EU package referred to as ViDA (VAT in the Digital Age) are entering a decisive phase. If it were not for Estonia’s opposition, the project would have been agreed even in May. It is worth pointing out that the disagreement...

Client contact​

Barbara_Lenarcik_MDDP

Barbara Lenarcik

Business Development & Marketing Communications

Tel.: +48 510 915 615

Send an inguiry

 

Media contact

dorota_ch_dziekanska

Dorota Chruściel-Dziekańska

Communications Practice Leader

Tel.: +48 500 127 570

News